16. Power to make rules.-
(1) The Central Government may make rules for carrying out the provisions of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
(a) the manner in which amounts shall be credited to the Fund under section 3;
(b) the form in which an application for refund, referred to in section 6, shall be made;
(c) the manner in which amounts standing to the credit of the Fund shall be utilised, as required by section 8;
(d) the form in which the account and the relevant records, referred to in sub-section (3) of section 8, shall be maintained;
(e) any other matter in relation to which such rules are required to be, or may be, made.
(3) Every rule made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.